Skip to content

    Pages for:

  • Faculty
  • Staff
  • Students
Cornell University
Cornell University
Division of Financial Services
Payroll
  • About
    • Contact
    • Pay Calendars
    • Archives
      • Colts
      • ePay (View Your Paycheck)
        • Understanding Your Paper Pay Stub
    • Events
    • News
  • Pay Reps & Supervisors
    • Payroll Distribution
    • Workday Time Tracking & Absence Retro Edit
    • Earnings Codes
    • Deduction Codes
    • Salary Commitment (Encumbrance)
    • KFS Labor Distribution
    • Paycheck/Advice Return
    • On-Demand/On-Cycle Paychecks
    • Vehicle Certification
    • Remote Worker Checklist
    • Paying Foreign Nationals
  • Employees
    • Direct Deposit
    • Earned Wage Access
    • Payroll Deduction Authorization
    • Tax Withholdings and Forms
      • W-2 Reissue Request
      • Your W-2 Form
      • FICA Tax Refunds
  • Workday
    • Guides and Videos
    • Support
  • forms
  • CU policies
  • training
  • KFS Support
  • e-SHOP

In this section

  • Payroll Distribution
  • Workday Time Tracking & Absence Retro Edit
  • Earnings Codes
  • Deduction Codes
  • Salary Commitment (Encumbrance)
  • KFS Labor Distribution
  • Paycheck/Advice Return
  • On-Demand/On-Cycle Paychecks
  • Vehicle Certification
  • Remote Worker Checklist
  • Paying Foreign Nationals

Remote Worker Checklist

The Remote Worker Checklist, taken from the Convenience of the Employer Test (PDF) issued by the New York State Department of Taxation and Finance, helps departments determine whether a remote worker's home office constitutes a bona fide employer office.

The factors are divided into three categories: the primary factor, secondary factors, and other factors.

To be considered a bona fide employer office, the office must meet either (1) the primary factor OR (2) at least four of the secondary factors AND three of the other factors.

If remote work is deemed for the convenience of the employee or the employer, the work location in Workday must be Ithaca, and New York state income tax will be withheld.

If remote work is deemed a necessity and not a convenience to the employer/employee, the hiring unit must complete the checklist.

Download the NYS Remote Worker Checklist (PDF, 101 KB)*

*Please download the file to your computer before attempting to complete and save the form.

Regardless of the determination, a completed checklist must be sent to the following individuals in Payroll and Risk Management. These departments will review to determine whether additional actions are required.

  • Bill Allen, Executive Director of Payroll and Tax Services
  • Nakeschi Watkins, Director of Risk Management and Insurance

Cornell University Payroll Office

377 Pine Tree Road, East Hill Plaza
Ithaca, NY 14850

CONTACT US

Email:  payroll@cornell.edu
Hours: 8:00 a.m. - 4:30 p.m., Monday - Friday

 


  • DFS Home
  • Website Feedback
  • Contact DFS
  • CUInfo
  • For DFS Staff
  • Executive Vice President and CFO
  • University Audit Office
  • Office of University Investments
  • Division of Budget and Planning
  • Risk Management and Insurance
  • Cornell University Policy Office
  • Alliance for Diversity and Inclusion
  • Cornell United Way
  • Campus Alerts
  • COVID-19 Etiquette for Faculty and Staff

©2025 Cornell University

Web Accessibility Assistance